Manufacture of other articles of concrete, cement and plaster (PKD 23.66.Z)
This subclass includes:
- the production of other articles of concrete, plaster or plaster-based mixtures, cement or artificial stone (for example statues, bas-reliefs, vases, flowerpots),
- the production of decorated boards or sheets of plaster or plaster-based mixtures,
- the production of other articles of calcium silicate,
- the production of other articles of autoclaved aerated concrete.
This subclass excludes:
- the production of precast components of concrete, cement or artificial stone for construction, classified in 23.61.Z.
- the cutting, shaping and finishing of stone (for example for construction, road building, roofing, for making gravestones in cemeteries),
- the production of stone furniture,
- the making of stone statues other than artistic ones.
- quarrying activities (extraction, preliminary processing and cutting of stone), classified in 08.11.Z,
- the production of millstones, grinding stones and similar articles, classified in the relevant subclasses of group 23.9,
- the making of statues by individual artists, classified in 90.03.Z.
Industry statistics (2025)
Number of companies
Companies
2,866
Companies (primary PKD)
241
Companies with financials
11
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG89.2%215
- Sp. z o.o.9.5%23
- Sp. k.0.4%1
- Sp. j.0.4%1
- Foundation0.4%1
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 5.88m | USD 478.18k | |
| 2 | sp. z o.o. | USD 3.96m | USD 20.67k | |
| 3 | sp. z o.o. | USD 2.50m | USD 115.07k | |
| 4 | sp. z o.o. | USD 1.61m | USD 287.95k | |
| 5 | sp. k. | USD 625.70k | USD 98.42k | |
| 6 | sp. z o.o. | USD 369.37k | USD -32.27k | |
| 7 | sp. z o.o. | USD 76.02k | USD -14.46k | |
| 8 | sp. z o.o. | USD 36.21k | USD 13.12k | |
| 9 | sp. z o.o. | USD 18.25k | USD -14.93k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 5.88m | -18.0% y/y | |
| 2 | sp. z o.o. | USD 3.96m | -39.3% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 23
FAQ
The primary industry for 241 companies is manufacture of other articles of concrete, cement and plaster. 11 entities have filed financial statements.
So far in 2026, 21 new companies with PKD 23.66.Z have been registered. In all of 2025, there were 37 such companies.
So far in 2026, 2 companies with PKD 23.66.Z have been deregistered.
In 2025, the median revenue for PKD 23.66.Z was USD 628.53k and the mean revenue was USD 1.68m, based on 9 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 20.76k, down from 2024 (USD 438.88k). Among all 674 industries in Poland, PKD 23.66.Z ranks 28th, putting it in the top 4.2%.
The most common legal form for PKD 23.66.Z is a sole proprietorship, used by 215 companies in this industry (89.2% of the total). In second place is sp. z o.o. (23 companies, 9.5%), and in third place – a foundation (1 company, 0.4%).
